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Allocation and Budgetary Controls Over Unrestricted Funds
… initiatives; adequate procedures to allocate unrestricted funds to SUNY campuses and System Administration; and … budgetary controls over allocations of unrestricted funds. Background The Research Foundation for the State … assessment process, about $30.9 million in unrestricted funds were allocated to the Research Foundation's central …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… January 1, 2011, to February 29, 2012. Background The Watertown Housing Authority is a municipal housing authority … Watertown City Manager and two are elected by the tenant population. The Board, which has ultimate responsibility for …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… Objective Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, … that cost $19,914 were not listed in the District’s accounting detail report. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyComptroller DiNapoli Releases School Audits
… federal, state and local funds. For additional background or a comment on a specific audit, please contact Brian Butry … Union Free School District – Financial Condition (Erie County) The board and district officials overestimated … Union Free School District – Professional Services (Nassau County) District officials did not always adhere to …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsOversight of Chronic Absenteeism
… school personnel to track student absenteeism and develop strategies to increase student engagement and reduce chronic …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismSelected Employee Travel Expenses
… State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, … travel rules and regulations. Officials could not locate 66 vouchers totaling $9,326; therefore we could not audit …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … meals, lodging, transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesSelected Employee Travel Expenses
… with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 … which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0XII.6.E Making an Emergency Payment – XII. Expenditures
… does not constitute an emergency. The Office of the State Comptroller’s (OSC) Bureau of Contracts’ approval must … Business Unit is seeking a waiver from advertising in the New York State Contract Reporter, OSC must approve the exemption. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentDiNapoli: Farms Generate $4.8 Billion for New York's Economy
… more details on agriculture in New York, visit the report at: … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyDiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… areas, including education, mental health services, and online safety, where action could be taken to help prevent … amplified by both anonymous and public figures —be it online and on the campaign trail—are fueling this dangerous … private industries, to our schools, to actively build strategies to combat all forms of hatred.” Mark Treyger, CEO, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsVI.2.A Appropriation & Segregation Overview – VI. Budgets
… An appropriation is a statutory authorization against which expenditures may be made during a specific State fiscal year, and from which disbursements may be made, for the purposes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewTown of Westerlo - Information Technology (2020M-33)
Determine whether Town officials adequately safeguarded information technology (IT) resources.
https://www.osc.ny.gov/files/local-government/audits/pdf/westerlo-2020-33.pdfAccounts Payable Advisory No. 65
… be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, fiscal year-end, … on Adjusting the System Calculated Schedule Due Date in Guide to Financial Operations (GFO) Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65IX.6.B OSC Draw Procedures – IX. Federal Grants
… grants, drawdowns on grants cash-managed by OSC BSAO are based on an award’s Accounts Receivable balance. OSC BSAO … federal projects and records those transactions in the Project Costing module. Upon payment date, expenditures … grants drawdowns on grants cashmanaged by OSC BSAO are based on an awards Accounts Receivable balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresOverpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient … Background Many Medicaid recipients are also eligible for Medicare, the federal health insurance program available to … eligible." In general, for dual eligible individuals, Medicare is the primary claims payer - and Medicaid, as a …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsState Agencies Bulletin No. 1007
… check. Agencies should encourage employees to participate in direct deposit by promoting its many benefits, including: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… enrolled in both Medicaid and Medicare, Medicare is generally the primary payer while Medicaid is a secondary … otherwise be the financial obligation of the patient (such as deductibles and coinsurance). Federally qualified … Medicaid overpayments. Key Finding Department officials have made minimal progress in recovering the $7.3 million in …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followX.7.B Local Customers – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Business Unit should use Local Customers to bill and track … vendors who pay a fee to have a booth at the State Fair. In these instances, a Centralized Corporate Customer is not … does business under the same Tax Identification Number. In this case, the Business Units will relate the Local …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customers